Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
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TaxTMI 
TaxTMI 
of 4913 
